Taxation in Massachusetts: A Treatise on the Assessment and Collection of Taxes, Excises and Special Assessments Under the Laws of the Commonwealth of MassachusettsFinancial Publishing Company, 1922 - 821 pages |
From inside the book
Results 1-5 of 100
Page iii
... ment of the new codification of the General Laws in 1921 , with its new chapter and section numbers has rendered obsolete and useless a textbook based upon the chapters and sections of the Revised Laws , and it has become necessary ...
... ment of the new codification of the General Laws in 1921 , with its new chapter and section numbers has rendered obsolete and useless a textbook based upon the chapters and sections of the Revised Laws , and it has become necessary ...
Page 11
... ment and originates in and is founded upon a contract , ex- press or implied . A tax , on the other hand , does not rest upon the contract , express or implied , of the person taxed , but is a forced contribution under an obligation ...
... ment and originates in and is founded upon a contract , ex- press or implied . A tax , on the other hand , does not rest upon the contract , express or implied , of the person taxed , but is a forced contribution under an obligation ...
Page 47
... 170 U. S. 588 ( 1898 ) ; Foster v . Pryor , 189 U. S. 325 ( 1903 ) . See however Opinion of the Justices , I Met . 580 ( 1840 ) . ment of excise taxes thereon is taxable in the state SECT . 26 ] 47 TAXATION OF INSTRUMENTALITIES.
... 170 U. S. 588 ( 1898 ) ; Foster v . Pryor , 189 U. S. 325 ( 1903 ) . See however Opinion of the Justices , I Met . 580 ( 1840 ) . ment of excise taxes thereon is taxable in the state SECT . 26 ] 47 TAXATION OF INSTRUMENTALITIES.
Page 59
... ment . An owner of property has no constitutional right to insist that all the statutory requirements of assessment are com- plied with and a statute is not unconstitutional which provides that no error or omission in the assessment ...
... ment . An owner of property has no constitutional right to insist that all the statutory requirements of assessment are com- plied with and a statute is not unconstitutional which provides that no error or omission in the assessment ...
Page 62
... ment of a tax a judicial proceeding in which an opportunity is afforded for a full hearing in which the validity and amount of the tax can be contested , and only after there is a judgment sustaining the tax is payment enforced , the ...
... ment of a tax a judicial proceeding in which an opportunity is afforded for a full hearing in which the validity and amount of the tax can be contested , and only after there is a judgment sustaining the tax is payment enforced , the ...
Contents
3 | |
15 | |
20 | |
21 | |
30 | |
31 | |
32 | |
33 | |
512 | |
518 | |
526 | |
533 | |
545 | |
552 | |
553 | |
554 | |
34 | |
36 | |
45 | |
52 | |
58 | |
60 | |
63 | |
64 | |
66 | |
68 | |
69 | |
71 | |
73 | |
75 | |
78 | |
79 | |
84 | |
85 | |
86 | |
89 | |
91 | |
94 | |
97 | |
99 | |
100 | |
101 | |
103 | |
107 | |
109 | |
112 | |
113 | |
116 | |
119 | |
120 | |
121 | |
123 | |
124 | |
128 | |
129 | |
130 | |
133 | |
138 | |
139 | |
151 | |
157 | |
164 | |
166 | |
170 | |
177 | |
183 | |
190 | |
214 | |
220 | |
226 | |
229 | |
232 | |
241 | |
255 | |
271 | |
285 | |
298 | |
311 | |
320 | |
321 | |
323 | |
324 | |
326 | |
328 | |
329 | |
330 | |
331 | |
332 | |
333 | |
334 | |
335 | |
336 | |
338 | |
339 | |
340 | |
342 | |
344 | |
346 | |
349 | |
352 | |
354 | |
358 | |
360 | |
362 | |
363 | |
364 | |
365 | |
366 | |
367 | |
368 | |
370 | |
373 | |
374 | |
379 | |
393 | |
399 | |
403 | |
409 | |
412 | |
426 | |
432 | |
446 | |
483 | |
491 | |
498 | |
501 | |
507 | |
508 | |
555 | |
560 | |
565 | |
567 | |
569 | |
571 | |
572 | |
573 | |
574 | |
578 | |
579 | |
580 | |
582 | |
583 | |
584 | |
588 | |
589 | |
591 | |
593 | |
594 | |
596 | |
599 | |
600 | |
605 | |
606 | |
608 | |
613 | |
616 | |
619 | |
621 | |
623 | |
625 | |
626 | |
627 | |
632 | |
633 | |
634 | |
635 | |
636 | |
640 | |
642 | |
643 | |
644 | |
645 | |
646 | |
647 | |
648 | |
649 | |
650 | |
651 | |
653 | |
654 | |
656 | |
657 | |
658 | |
660 | |
663 | |
664 | |
667 | |
669 | |
672 | |
675 | |
676 | |
678 | |
680 | |
681 | |
682 | |
684 | |
686 | |
687 | |
689 | |
690 | |
692 | |
693 | |
695 | |
696 | |
697 | |
699 | |
700 | |
701 | |
702 | |
703 | |
704 | |
705 | |
706 | |
707 | |
709 | |
710 | |
711 | |
714 | |
716 | |
717 | |
718 | |
719 | |
720 | |
722 | |
724 | |
726 | |
727 | |
728 | |
736 | |
742 | |
744 | |
748 | |
755 | |
793 | |
805 | |
806 | |
807 | |
811 | |
Other editions - View all
Common terms and phrases
abatement Aldermen Allen Amendment amount apply assessors authority benefit Berkshire County bonds capital stock cent chapter city or town collected collector of taxes commonwealth constitution cost County Commissioners court Cush decedent deduction deed district dollars domestic corporation domicile eminent domain enacted enforced excise tax executor exempt from taxation filed foreign corporation franchise Gray held imposed income tax infra inheritance tax Insurance intangible intangible property interest interstate commerce land legislature levy liable lien limits Lowell Mass Massachusetts ment Middlesex County mortgage municipal National Bank non-resident Ohio State Auditor owner paid payment personal property petition poll tax proportion purposes R. R. Co railroad real estate resident Savings Bank selectmen sewer shares special assessment statute supra tax assessed Tax Commissioner taxable taxpayer thereof tion Treasurer & Receiver trust United valuation Wall Western Union Worcester
Popular passages
Page 198 - A charity, in the legal sense, may be more fully defined as a gift, to be applied consistently with existing laws, for the benefit of an indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease, suffering, or constraint, by assisting them to establish themselves in life, or by erecting or maintaining public buildings or works, or otherwise lessening the burdens of government.
Page 54 - must be reasonable, not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the legislation, so that all persons similarly circumstanced shall be treated alike.
Page 89 - And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised, in order that such assessments may be made with equality, there shall be a valuation of estates within the commonwealth, taken anew once in every ten years at least, and as much oftener as the general court shall order.
Page 525 - A contract of insurance is an agreement by which one party for a consideration promises to pay money or its equivalent, or to do some act of value to the assured, upon the destruction or injury of something in which the other party has an interest.
Page 196 - Property of the commonwealth, except real estate of which the commonwealth is in possession under a mortgage for condition broken...
Page 470 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Page 628 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Page 621 - Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act...
Page 621 - ... in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...